Alcatel-Lucent USA Inc. v. Commonwealth, Aplt.

Summary

Justice McCaffery concurs with the majority that Alcatel-Lucent is not entitled to a total refund of its 2014 tax payments, but emphasizes that any remedy must be grounded in the purpose of Pennsylvania’s Uniformity Clause. He argues that a monetary refund requires proof of overpayment and suggests that successful claimants who cannot show overpayment should at least recover attorneys’ fees.